Tax non-resident - determination and payment of taxes

Questions and Answers > Category: Taxation of IP > Tax non-resident – determination and payment of taxes

Stepan 4 years ago

Hello, please tell me, if I am a Russian citizen working as a seaman for a Dutch shipping company under an employment agreement, I spend most of the year abroad and on board a ship in different countries, which means I am not a tax resident of the Russian Federation, do I have to pay any taxes to the Netherlands? income received from trading in securities of foreign assets (for example, USA)?

1 response

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Nalog.nl Admin 4 years ago

Good afternoon, Stepan!

For workers who spend a lot of time in neutral territories or in other countries due to the nature of their work (for example, sailors and pilots), the following rule applies: if your employer is a Dutch company, then you are considered a tax resident of the Netherlands and report to the Dutch tax authorities. It is not the income from the sale itself that is subject to taxation, but the value of your portfolio as of January 1 of the reporting year. If you do not receive a letter requiring you to file a tax return, filing a tax return is not required.
Regards, Nalog Team, nl